The Central Government notifies the 'Nathdwara TempleBoard, Nathdwara, Rajasthan' under clause (23C)(v) of section 10 of the Income-tax Act, 19 - 269/2002 - Income Tax Act, 1961
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Tax exemption for charitable institutions granted to Nathdwara Temple Board subject to compliance, investment and dissolution conditions. Notification grants Nathdwara Temple Board tax-exempt status under clause (23C)(v) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) except specified voluntary contributions; exclude business income unless incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for charitable institutions granted to Nathdwara Temple Board subject to compliance, investment and dissolution conditions.
Notification grants Nathdwara Temple Board tax-exempt status under clause (23C)(v) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) except specified voluntary contributions; exclude business income unless incidental with separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.
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